Business Activity Statement totals

I’m fairly new to using and have started entering data for the current financial year. (Small side business with minimal transactions)

I’ve imported the Australia setting which has generated the Australian specific tax codes and reports for Business Activity Statements (BAS), PAYGW etc
My issue is that the products I sell are a mixed GST supply, so I need to incorporate GST rates for supplies for 5%, 6%, 7%, 8% and 9%.
How can I edit the “Business Activity Statement - Full” report to include the tax codes I’ve created (i.e. " GST 9%" etc) in its calculations
At present only default loaded the 10% tax code for GST is being picked up in the BAS calculation.
I have found some coding under “Settings” → “Report Transformations” → “Edit” but it appears more complicated that just adding the ‘tax code’ as it seems i need to allocated a unique code to the tax code (picture below)
Any help would be appreciated

You are close but haven’t quite started in the right place.

Hi Patch
Thanks for the quick response.

Im located in Australia, and there is a localisation within which i loaded. These generated all the standard 'Goods and services tax (GST) reports. GST is typically 10% or 0%.

As i sell goods that a combination of 10% and 0%, i can apportion the rate.
For example, chocolate sells for $22 and is taxable, so $2 GST
Coffee is GST-Free. Sells for $30 but no GST in the price

I sell these as a pack for $52, then GST payable is $2 on a $52 sale. So GST payable on this sale is 4%. (rounded up)

In the example provided, I have created a tax code for 4% in settings - tax codes
When i enter the sale invoice, i have 1 products sold as ‘Pack 1’ with a sale price of $52
I select the 4% tax code in the drop down menu under ‘tax’
I click on the box ‘amounts are tax inclusive’
The summary produced is correct and i am happy with the entry (i.e. Sale total and GST charged).

In reports, the ‘tax summary’ report picks up the tax component (GST) and it is all balances.
I can use this to generate my GST reports.

However with the loaded localization, the 'Report transformation" section has the ‘Business Activity Statement’ which is the document where the GST is reported to the tax authorities every quarter. My issue is the Business Activity Statement values are zero within this report. I suspect its because i have sold no products with the 10% tax code as all sales where between 7%-9% for the period. (i.e. not using the 10% tax code generated by localization)

I need the Business Activity Statement to recognize the other GST tax codes of 9%, 8% etc.
Any idea how i can ‘link’ those codes?


The ATO has a set format for lodgement of BAS returns. Changes that you propose will not provide an accurate amount for the “Other GST-free sales” item on the return.

I think that your only option is to use two lines to separate the GST 10% portion and the GST free portion.

Manager does not really address this type of product that well. Probably using a similar method to Add freight-in to inventory item costs is likely to work the best.

All these approaches accept only one tax code

To answer your question your approach would involve creating the tax codes, defining constants in your new localisation set to the GUID of the new tax codes, then doing arithmetic in the localisation to distribute the GST10% and GST Free. However after doing all this the invoices produced are unlikely to be compliant.

If you wanted to pursue this approach I would instead create a Multi-component custom tax codes Integrating that in the localisation would involve a similar amount of to the custom tax code approach you suggested but may produce more informative invoices.

Hi again,

Thanks for the replies AJD and Patch… does set everything up correctly, the right amounts are being allocated to the right tax codes and accounts, the P&L and Balance Sheet correctly reflect all accounts. It just that the ‘Business Activity Statement’ reports don’t pick up the accounts not pre-loaded.

I’ll just use the ‘Tax Summary’ report as this produces the total GST payable and receivable with the relevant tax codes (i.e. 7%, 8% etc)

I appreciate the quick replies and links provided.


To access the tax codes you have defined

  • goto settings → localisation → open the existing localisation → choose “Clone” → edit the name so you know which is your new localisation

  • goto settings → tax codes → your new tax code → copy the faint grey hexadecimal number / GUID in the top right corner. Note this step can most conveniently done in a second Manager window.

  • write an assign line similar to the other at the top if the localisation but for your new tax code. Paste the new GUID.

  • most of the calculations in the Bas statement produce lists of transactions (that is why drill down on amounts is possible). To do the arithmetic you require you will need to first use the balance: filter (to get a single number) then do the arithmetic using the liquid programming language.

You will need to decide if this is worth it for you.

The one thing no one else has mentioned explicitly is that built-in reports (worksheets in Manager are technically reports) work only with program-defined tax codes. This is because the designer of the worksheet had no idea what custom tax codes you might create. So there is no hope that the BAS worksheet will do what you want. That is why others focused on localizations and customizing reports through transformations. As was said, lots of work, requiring more than ordinary skills using the program.

Your issue is that you are creating GST rates which are not legally valid.
Australia only has two legally valid GST rates 0% and 10%, besides GST exempt.
There is no such thing under the law as “a mixed GST supply”.
Whilst you maybe selling a pack, you are actually selling two independent products.

The other problem with your mathematical GST rates is that customers can’t process them.
Your Customer is using Manager and they create a Purchase Invoice from your Sales Invoice.
How are they suppose to enter your mixed GST rate when they only have 0% and 10% available.

1 Like

Hi Brucanna,

Thank you for your reply, however I strongly disagree with your statement,. Mixed supplies and apportionment are perhaps a lot more common that you think, and yes they are legally valid.
GSTR 2001/8 should explain it all.

In my case, paragraph 75 of GSTR 2001/8 is applicable.

There are also GST provisions for the claiming of input tax credits such as sub regulation 70-5 on reduced input tax credits.
Property development is filled with GST apportionment where GST is neither 10% or 0% (e.g. margin scheme, or mixed commercial & residential sales).

I believe we are all here to support each other, so i do appreciate you contributing, but please ensure your facts are right before advising others as they may make costly decisions based on the advice, particularity with higher volume or higher priced items.
Perhaps you should clarify with the poster to explain their situation first and providing support after all the facts are determined. Then your advice you provide can be supported by way of rulings, practice statements, or straight from the legislation to support the argument.



the last reply you provided worked a treat.

The GUID code is what i was after… i couldn’t see it up there faded out.

Ill go through an update the whole BAS labels.

I just didnt have the ‘locatlisation’ option in my settings.
settings → localisation → open the existing localisation →

How i resolved this was
I created a new “business activity statement” under ‘Reports’ → “report transformation”

Went to Settings → “report transformations” → and ‘edit’ on the newly created report

Added the relevant GUID to the ‘Assign To’ section on top (i.e. {% assign gst_9 = “xxxx” %}

then added that “gst_9” assignment to the relevant label(s)

Thank you so much for the support. this resolved my issue.

Hope i can help others, so hit me up if you need anything.


You are correct

That will create a problem.
Each report transformation has a unique identification interanally (GUID). When the program is updated, the published report transformation are also updated which will overwrite your edits.

To prevent this
Settings → Report transformations → View → clone → Rename your new local report transformation and use that, leaving the NG Software report transformation to be updated / overwritten with software updates.

I agree that the example in paragraph 75 supports your assessment that the packs you are selling are a “mixed supply”.

However, if you produce an tax invoice/receipt using the method you explain the tax invoice must state the proportion of the pack that is taxable (e.g. 40% taxable). (see para. 121 of the ruling). I guess this could be included in the description of the pack.

The other thing I would suggest for the invoice to be compliant would be not to include reference to a GST rate other than 10%.


Not This:

this may get closer
Composite tax code


Yes you are correct. The tax invoice is produced by the online store at the time of order with the applicable tax rate and amount clearly stated.
The reference of a ‘tax rate other than 10%’ was merely for the conversation as it could be any rate from 1-9% within our product range. (there are some fully taxable products too)

Manager is purely used for accounting purposes to track the P&L and BS and prepare BAS. No tax invoices are issued by Manager to the customers, so i am just concerned about capturing the information correctly.

AS originally mentioned, we are not high volume, maybe 2-5 sales a week, so data entry is minimal on a weekly basis.

A separate line item for each of “GST 10%” and “GST Free” component would be a time efficient data entry method then. Manager can do arthritic in data entry fields which may further facilitate data entry.

Either way, it is good to see you have found a method that enable Manager to be adapted to your work flow and internal procedures.

Then it seems this is all a lot of flurry for no reason. If these invoices are never leaving your business, why not just use multiple line items, each at the applicable 0% or 10% tax rate? That will automatically apportion the GST correctly and you can dispense with all the complexities.

Hi Tut,

Fair point, but i don’t want one line item product end up being 10-15 lines of entry with each individual item in the product mix and allocating a retail price to it
There would also be an issue with the final GST total.
When i work out the ‘GST rate’ i use an internal calculation with the cost of all products.
I then round the GST rate UP to the next rate… For example, if the GST rate is calculated 7.5%, I apply 8% GST rate on the product.

Ive created GST codes with a flat rate of 5%-9% (plus the inbuild 10%), so in Manager, i can simply add a sale, reference the online store reference/order number, enter the total and the tax code applicable.
This all works out well in the ‘Tax Summary’ report, but the BAS summary report doesnt pick up those GST codes…

I think Patch’s solution did work as i trialed one quarter for my 9% sales and the G1 and 1A appeared as expected in the BAS summary report… i haven’t added the others yet.

Failing that, the tax summary report will be fine to work with as it contains what i want need… it would be nice to capture it as a BAS form…

Thank you everyone for the input… its been a learning experience with Manager.

Hope i can assist others with any help they need.


Is that legal in Australia? In most jurisdictions where I have experience, it would not be.

Hi Tut

I guess this is getting into a discussion of Australian GST tax law now an not my original question on how to get manager working. But sure, happy to clarify.

In short, for value added tax (I.e. GST) in Australia, is a self-assessment system. You can apportion the rate as Iong as it’s supported by law and justifiable. In my case. As long as I can show (if asked by the ATO) on how I arrived to my rate and have rulings to support My position, i can apportion my rate, then I don’t see an issue.
I’ve given my legal backing in previously posts, and my calculation are based on actual prices of what’s in the bundle. So it’s a simple calculation that can’t be disputed as fair and reasonable.

A key factor is that my tax invoice clearly states GST rate applied and actual $ amount of GST charged to the customer. That ensures to documented the tax component and there is no confusion for any party.

By adding a few points of a percent, Im actually paying more GST than I should, so I am covered. The tax authority would be more concerned if I was underpaying as this could technically mean I’m gaining a competitive advantage.

Think of it this way, if I calculate an apportioned rate of 7.6%, so I uplift it to 8% on a $100 sale, that worked out to $0.40… and that me overpaying.
I would love to see any tax authority not accept a calculation that brings in more revenue than legally required… what will they do, penalise me for paying to much GST?:slight_smile: :rofl:
Would they penalise me if I didn’t apportion and just charge 10%?

Furthermore, I’ve had this technically confirmed by the ATO via a private ruling so I can sleep easy, so I know I am correct and have done all my due diligence to clarify my position and everything I need to do.

Trust me, it is easier to just charge 10%, but that wouldn’t be a good business decision to leave money on the table for the tax authorities.

I hope that answers your question on GST in Australia.